法律翻译 - 独资与合伙 sole proprietorship and partnership

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1、1soleproprietorshipandpartnership独资与合伙Ifyouwishtostartabusinessyouhaveavarietyof如果你要开办一个企业，有几种法律形式可供legaltypesfromwhichtochoose.你选择。Asidefromcorporation,themostcommontypes除了公司之外，最普通的是独资和合伙两种形aresoleproprietorshipandpartnership.式。Asoleproprietorshipismerelyanextensionofthe独资只是个别所有权人的扩大而已。individua

2、lowner.Thebusinessisliterallyhisorherbusiness.这样的企业名副其实地就是他（她）的企业。Agentsandemployeesmaybehired,buttheowner当然可以雇佣代理人或职工，但全部责任都归hasalltheresponsibility;所有权人；allprofit,orloss,istheowner's.全部利润或亏损都是所有权人的。Thebusinessmaybeconductedunderatrade这种企业不妨以某一个商号的名义营业。name.Forexample,JeffreyMillermightopenarest

3、aurant例如，杰弗里·米勒可能开一家饭店并以“红门”andcallit"TheRedDoor."为商号。Supposeacustomerchokedonaboneinthefish假如有顾客吃鱼鲜杂烩，给鱼骨哽住了，于是chowderandsueMiller.他就对密勒提起诉讼。Thecomplaintwouldprobablybeaddressedinthe起诉状上的被告大半会被写作“杰弗里·米勒followingmanner:"JeffreyMiller,d/b/aTheRed-d/b/a红门”,这d/b/a是英语首字母缩写词，Door,"d/b/abeinganabbrevia

4、tionfor"doing意即“以···名称营业”。businessas."Thecomplaintdescribesthebusinessalthoughthe所以虽然告的是杰弗里·米勒其人，而诉状描述超经典法律翻译100篇之独资与合伙2suitisbroughtagainstJeffreyMillerasan的却是企业。individual.TheUniformPartnershipAct(UPA)isineffectin48统一合伙法(简称UPA)在48个州内施行。states.Itdeclares:"Apartnershipisanassociationoftwo该法规定：“合伙

5、是由两人或两人以上以共有人ormorepersonstocarryonasco-ownersa的身份经营企业牟取利润的一种组合。”businessforprofit."Ifonereceivesashareoftheprofitsfroma如有人从某企业分得利润，则他（她）可能被business,heorsheislikelytobetreatedasa视为合伙人，而且根据UPA规定，这一事实就partner,andtheUPAsaysthatthisisprimafacie是存在合伙的初步证据。evidenceofapartnership.However,sometimespeople

6、inotherrelationships但有时候，属于其他关系的人也从企业中分得aregivensharesintheprofitsofabusiness.利润。TheUPAmentionsfivesuchsituations:这样的情况，UPA提到的有五种：(1)paymentonadebt,（1）偿债；(2)wagesorrent,（2）工资或租金；(3)anannuitytoawidowrepresentativeofa（3）付给遗孀或已故合伙人代表的年金；deceasedpartner,(4)interestonaloan,and（4）贷款利息和；(5)consideration

7、forthesaleofthegoodwillofa（5）出售商业信誉（即出售营业发达的企业）business(thatis,asaleofagoingbusiness).的对价。Ifyouaregoingtoshareintheprofitsofabusiness如果你打算从一家企业中分得利润而叉不愿承超经典法律翻译100篇之独资与合伙3anddonotwanttohavetheliabilityofapartner,it担合伙人